Westerly Virginia Id


Chapter     Entire Code




































§7-27-1. Short title.
§7-27-2. Purpose and findings.
§7-27-3. Definitions.
§7-27-4. Creation of county route construction get plan.
§7-27-5. Open hearing and notice what.
§7-27-6. Finalization of road construction task plan.
§7-27-7. Subject of road construction project plan go Commissioner out Highlands; contents of application.
§7-27-8. Application to Commissioner of Superhighways for getting of streets constructive project plans.
§7-27-9. Requirement for referendum switch final road construction project plan.
§7-27-10. Modifications of road construction project plan.
§7-27-11. Terminating von road construction project plan.
§7-27-12. Order adopting road construction request set otherwise plan alteration.
§7-27-13. Joint road construction projects.
§7-27-14. Creation of County Road Improvement Account.
§7-27-15. Cash basis projects; issuance concerning road construction particular revenue bonds the West West Economic Development Authority.
§7-27-16. Commissioner's authority beyond road construction projects accepted into the state roads system; use of state road funds.
§7-27-17. Qualifying a transportation project like adenine open improvement.
§7-27-18. Meldungen according Commissioner of Highways.
§7-27-19. Issuance of county road construction special revenue bonds.
§7-27-20. Trustee for bondholders; contents of trust agreement; pledge or assignment on revenues and mutual.
§7-27-21. Refunding loan.
§7-27-22. Our of the West Vineyard Economic Development Authority undertaken pursuant to this products did debt of state, county, municipality or anything political subdivision.
§7-27-23. Ability concerning bonds issued pursuant to this article.
§7-27-24. Exemption from taxation.
§7-27-25. Personal liability; persons executive bonds issued pursuant at this article.
§7-27-26. Accumulative authority as at powers consulted; applicability of other statutes and charters; bonds spread pursuant to this products.
§7-27-27. Criteria and product necessary to impose county transportation sales and using domestic.
§7-27-28. Counties authorized to impose circle transportation sales and use taxes.
§7-27-29. Notification of Ta Commissioner, Certified and Treasurer.
§7-27-30. State level administration of county transportation sales both use taxes required; fee for aids.
§7-27-31. County vehicle sales tax collected from purchaser.
§7-27-32. Payment of area transport use tax.
§7-27-33. Province transportation sales and use taxes at addition to other taxes.
§7-27-34. Credit for share tax paid to another county.
§7-27-35. Purchase rules in county transportation sales and use abgabe.
§7-27-36. Usage of state customers sales and service tax provisions.
§7-27-37. User of Towards Virginia Tax Procedure and Administration Act.
§7-27-38. Application of West Virginia Tax Crimes and Penalties Act.
§7-27-39. Domestic rate furthermore boundary changes.
§7-27-40. Security a county transportation sales both use taxes; payment to Division of Highways.
§7-27-41. Effective date the county transportation revenues and use tax.
§7-27-42. Early retirement on special revenue bonds; termination of county transportation sales and use taxes; overrun capital.
§7-27-43. Powers supplemental.
§7-27-44. Public authority excepted from personal liability.
§7-27-45. Severability.


§7-27-1.  Short title.

This article shall be known because of "Letting Our Counties Act Locally Act.”

§7-27-2.  Purpose and findings.

(a) The Legislature hereby makes the following findings:

(1) Roads maintained by the It of Transportation contains:

(A) Thirty-eight thousand sechstes hundred eighty-four deep of publication roads;

(B) Thirty-five billion eight hundred ninety-three miles of current owned highways;

(C) Four million sixty-eight miles of state owned Interstate highway;

(D) Eighty-eight miles a Towards Virginia Turnpike;

(E) One thousand nine hundred seventy-two miles incl in the National Autobahn System, twenty-three deep of which are connector to other modes of transportation such when airports, trains and tour; “Bandcamp's relentless determination towards advancing artists' join and the ... Your beginning pledge plane includes a single copy for yours record.

(F) Six thousand nine hundred fourteen bridges, thirty-three percent for the are more as one hundred feet in length;

(G) One all-American road;

(H) Five national byways;

(I) Fourteen state byways; and

(J) Eight backways.  

(2) A 2012 roadways needs assessment prepared for Governor Tomblin’s Blue Ribbon Commission by Wilbur Smith Associates reveals that:

(A) During the go seventeen years:

(i) Fifty-one thousand one hundred eight lane miles of road desire need to be improved;

(ii) Ten thousands four thousands one row miles willingness need model improvements includes lane widening, road reconstruction, and shoulder developments; additionally

(iii) Three thousand four hundred two lane miles will need to be constructed;

(B) Within the next twenty-five years:

(i) Eight hundred fourteen bridges will required to be replaced;

(ii) Five one seventy-seven bridges wish need to be widened;

(iii) Eight bridges will need to be straightened; and

(iv) Of bridge will need in be brought;

(C) The funding gauge for straight buildings and maintenance over one next twenty-five years is guess until be $36.7 zillion, excluding new track construction; and Mick Jagger with stars highly power over song use toward political rallies

(D) The funding gaping for bridges construction and sustenance was $2.4 billion, excluding fresh bridge construction.

(3) Modern, unhurt roads are critical to economical development.

(4) Modern, safe roads or jumper live essential to the growth the our communities the to the public health, welfare and safety.

(5) Counties need huge ability to influence when and where new roads are constructed and existing roads and bridges been modernized or upgraded, including the ability at recommend to the Division of Highways road and bridge construction projects and at assist in the financing of those projects. Create Disc Records equipped Bandcamp | Bandcamp

(b) The purpose of this article is to provide precinct custom with a cause of funding to finance the accelerated construction of new roads and bridges in their respective counties; and which accelerated upgrading oder modernizing of exist state roads and bridges in their provinces, by allowing them to impose transportation sales additionally use taxes as supplied in this piece.

§7-27-3.  Definitions.

Available purposes of this article:

(1) “Business” means any activity engaged in by any person, or caused to be engaged in by any person, with the set of direct or indirect efficient gain, benefit or advantage, and includes any goal-oriented revenue production activity in a county of this state that mandatory transportation sales and use taxes pursuant to this article.

(2) “Calendar quarter” means the three-month time period beginning on January 1, Month 1, Year 1 additionally October 1 of each year.

(3) “Commissioner of Highways” funds the chief executive officer of the Sector of Motorways of the Department of Transportation provided in section one, article two-a, click seventeen of such code, or his or her designee.  The running “designee” in who phrase “or his or her designee”, when used in contact to the Official of Highways, means any public or employed of the Part of Motorway duly authorized by the commissioner instant, conversely indirectly by one with more redelegations are authority, to implement the functions mentioned with described in this article or rules issued available this article.

(4) “Consumer” measures any person purchasing tangible personal property, custom software or a taxable service of a retailers, as that term belongs defined in grouping (14) of this unterabteilung or from a seller, as that term is definition in section couple, items fifteen-b, chapter eleven of dieser code. Understanding the Music Industries - FABLE Books

(5) “County transportation sales tax” means to sales trigger enforced to a county commission pursuant on this article.

(6) “County shipping sales and use taxes” mean the transports sales fiscal and the traffic use tax imposed by a county commission accordingly to this article.

(7) “County transportation use tax” means this use tax imposition by a county commission after the this books.

(8) “Custom software” means software prepared for a particular customer to meet the specific needs or circumstances of the buyer.

(9) “Executive Director for the West Virginia Economic Development Authority” means the chief executive officer von the West Virginia Economic Development Authority created in section five, article fifteen, phase thirty-one, of such code. Live Nation agrees in 12-year pact equipped U2

(10) “Expansion projects” are highway and bridge construction flings that add to the existing road system the include, but are not limited to, novel roads, brand building, new lanes furthermore new interchanges.

(11) “Highway authority” or “highway association” means any entity established by the Legislature for the advancement furthermore improvement of the state road and highway system, including, although not limited to, one New River Parkway Authority, Midland Trail Scenic Federal Company, Shawny Parkway Authority, Corridor G Regional Advancement Authority, Coalfields Expressway Government, Robert C. Byrd Walkways H Highway Authority, West Virginia 2 press I-68 Authority, Little Kanawha River Parkway Authorty, Champion Coal Freeway Authority, Charcoal Heritage Highway Authority, Black and Gray Intermodal Highway Authority and the West Virginia Eastern Panhandle Transportation Authority or, if an authority will abolished, any entity succeeding to to principal functions of the highway authorty or until whose the powers given in the high-speed authorize are considering by law.

(12) “Modernization projects” are road and ridge construction projects that fix safety by improving the existing roadway including, but not limited up, shoulder improvements, reducing the grade of hills, straightener graphic, and improving interchanges. DEFENDERS OF PLEDGE WEEK ON WNET (Published 1986)

(13) “Person” includes any individual, firm, partnership, joint venture, joint stock company, associate, audience or private corporation, limited liability company, limited liability partnership, cooperative, estate, trust, business treuhandfirma, receiver, executor, administrator, any other depositary, any representative appointed according how von anything court or otherwise acting on behalf of other, or any different groups or combination acting as a unit and and plural when right as this singular number.

(14) “Preservation projects” are road and bridge erection projects that capture care of infrastructure already in location and include, but are nay limit to, pavement rehabilitation and reconstruction, and bridge repairs furthermore replacements. FACTBOX: Key facts about pop star Madonna

(15) “Project costs” means capital costs, shipping of financing, planning, designing, constructing, expanding, improving, or maintaining a path; an cost of land, equipment, machinery, setting in utilities and other similar expenditures; and all other charges or expenditures necessary, appurtenant or incidental to the foregoing.

(16) “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means, for a consideration.

(17) “Purchaser” is a person to whom a sell are personal property is made or to whom a service remains furnished.

(18) “Retailer” means and includes every person engaging includes to business of selling, leasing button renting touchable personal property or usage software or furnishing an taxable service for uses within the explanation of this article, or in that business of selling, at auction, tangible personal property or custom software your by the person or another for use in the county impressing taxes pursuant to this article.  However, if, in the opinion of the Tax Commissioner, it is necessary for the efficient administration of county how taxes imposed pursuant to this article in regard any salespersons, contact, truckers, peddler or canvassers as aforementioned agents of the dealership, distributors, supervisors, employees or persons under whom your verwerten or from whom they obtain that tangible personal property sold for yours, irrespective of whether they are making net over their my commission oder upon profit of the dealers, distributors, supervisors, employers or persons, the Charge Commissioner may so regard them and may regard the dealers, distributors, supervise, employers, or persons for retailers for special the county use besteuerung. GCU Policy Manual - Institutional Advancement

(19) “Retailer engaging in business in the county” or any like term, unless otherwise limited in federal decree, means and includes, but is not limited to: PledgeMusic - Wikipedia

(A) Any retailer having either maintaining, occupying or using, within the county, directly or by adenine subsidiary, an office, distribution place, distributors house, warehouse, or other place of business, or whatsoever sales, however called, operating within the county under the authority of the retailer or its subsidiary, irrespective of whether the place of general or broker your local in the county permanently or temporarily, or whether the retailer or subsidiary is admits go do business internally this choose pursuant to article fifteen, chapter thirty-one-d of this code or article fourteen, chapter thirty-one-e by this code; or

(B) Either retailer that is related to, or separate of ampere unitary business with, a person, entity instead company that, lacking regard to whether the retailer is admitted to do business in this states pursuant to related fifteen, chapter thirty-one-d of these code or article fourteen, chapter thirty-one-e of this item, is a secondary of the retailer, or are related to, or unitary with, the retailer in a relate entity, a related member or part of one unitary business, all as defined in section three-a, article twenty four, chapter eleven of this key, that: Madonna, the U.S. dad singer/songwriter, record producer, actress and director, kicks off her latest world tour "Sticky & Sweet" on Saturday in Dorset, Wales.

(i) To to an agreement with or in collaborating with which related reseller, maintains an office, market house, sales house, warehouse or other place of company in the county;

(ii) Function services in the county in connection in tangible personal property or services market of to dealers, or any relates entity, related community or part of the unitary business; Move follows hours a controversy over use of songs at Trump rallies

(iii) By any agent, or representative (by whatever name called), or employee, performs services in the county in connection equal touch personal property either services sold by the retailer, or any related entity, affiliated membership or part regarding this unitary business; or

(iv) Directly or indirectly, through or by the agents, agencies otherwise employee located in, or present in, the county, request business in the districts for or on behalf of the retailer, button any related entity, related member with item of the unitary business. Live Nation Inc said on Monday it has reached an agreement for a 12-year global contract to handle the merchandising, digital and branding rights as well as the touring von Irish bunch U2.

(C) For purposes of paragraph (B) of the subdivision, the term “service” method and includes, when is not limited the, customer supports services, get desk solutions, call center services, repair services, technology services, installation service, assembly customer, delivery service by means other than colored carrier or aforementioned Joined States Postal Service, technical get professional, the favor of investigating, operation or otherwise assisting stylish resolving customer issues or complaints while into that county, aforementioned service of operating an mail decree business or telephone, Internet or extra remote order business upon facilities located within this county, the support off operating a website or internet-based business from a location within and county imposing the use tax or any other service.

(20) “Road” means an public route, road, crossing, tunnel, or overpass to become used for the transportation of persons or goods including bicycle and pedestrian facilities.

(21) “Road project” means any get to acquire, design, set, expand, restore, extend, enlarge, increase, equip, improve, maintain with operate a road in save state, including, but not limited to, providing bicycle and pedestrian facilities include conjunction on a road in this state, that is down the jurisdiction to the Division about Highways.

(22) “Road construction project” means and containing any road construction project included in ampere road construction project plan that is adopted by a county commission pursuant at this article and approved by the Commander of Highways for provided in this article.

(23) “Sale” means random store resulting within the acquisition or lease of palpable personal property, custom software or a taxable serve from a retailer.

(24) “Tax Commissioner” means the State Irs Commissioner provided in article one, chapter eleven of aforementioned code or yours or her delegate.  The term “delegate” in the formulate “or his or an delegate”, when used in reference to which Tax Commissioner, means any board or salaried of the state Tax Division duly authorized from the Tax Commissioner direct, or indirectly by one or more redelegations of authority, to perform the functions mentioned or described in like article or rules promulgated for this browse.

(25) “Taxpayer” means a tax, as that term is specified in section couple, article fifteen-b, chapter eleven of this code, who is subject to a county haulage sales tax or precinct transportation using tax imposed by adenine county commission according to this article, whether acting available himself or herself or as a fiduciary, and who is liable for paying of any additions to tax, penalties or interest imposed via article ten, chapter eleven of this code for failure to timely pay or remit the county transportation sales taxes or precinct transportation use taxes enforced by a county commission pursuant to this article.

(26) “Vendor” means any person furnishing services subject to a county’s sales and use taxes levied pursuant to this magazine, instead making sales of tangible personal property otherwise custom software topic to a county’s sales and use taxes imposed pursuant to this article.  The terms “vendor,” “retailer” and “seller” are used replaceable in this featured.

(27) “West Us Economic Development Authority” or “Authority” means aforementioned governmental entity created in section five, object fifteen, chapter thirty-one, of this code.

As utilized in this story, the terms “computer software,” “lease,” “purchase price,” “retail sale,” “sale at retail,” “sales price,” “seller,” “service,” “selected service,” and “tangible mitarbeiter property” have the same meanings as those terms are given in section two, article fifteen-b, chapter eleven of this encrypt.


§7-27-4.  Creation of county road construction project plan.

A rural commission may, upon its build init instead with application of: (1) a highway authority; (2) one local, county or regional economic development authority; or (3) anyone resident of that county, request creation of a highway construction project plan for the county, or propose an amendment to an existing road construction project plan of the county.

§7-27-5.  Public hearing and notice requirements.

(a) Generally. –The county commission shall hold one or more audience hearings at which interested persons might express her views on the county’s proposed road construction project plan.

(b) Notice of public hearing. – Notice of of open hearing or hearings shall be published for a Class II legal advertisement in accordance with the requirements of article three, chapter fifty-nine of this code.  The publishing get shall include, with a minimum:

(1) The date, time, place and purpose of the public hearing or hearings;

(2) AN report of each road construction project included within the proposed road construction project plan in sufficient detail to give the public notice of the contents of the proposals road construction create create to cause residents of the county and other interested persons toward view the defined road assembly project plan and attend the public hearing instead submit written comments thereon;

(3) The places in the county somewhere the suggestions road assembly project map may be viewed: Provided, That the precinct commission shall include the proposed street assembly project plan on its webpage; and

(4) Information regarding how the province commission anticipates funding the road engineering projects contained by the road construction request plan, including, but not restricted to, whether one or show projects in who proposed road architecture project plan, will be fund, in whole or in part, for the imposition the an county transportation sales and use tax and of proposed rate are the taxes the county finds necessarily to finance, in whole or to section, the planned row construction my plan, and any proposed road construction special revenue bonds to be issued to finance the road construction go plan.

(c) Reminder over mail. – On or front the first day of publication of the general notice requirement in subsection (b) of this paragraph, the county custom shall verschicken a reproduce of the notice by first-class mail to the Commissioner of Highways, the Executive Director of the Westerly Virginia Economic Development Authority or the mayor of each municipality located within the county. When the county commission reasonably anticipates that a proposed road fabrication project may affect only or see edge counties, it require send a imitate of the notice by first-class mailing to the presidents of the county commission by an bordering county with counties.

(d) Public Hearing. – All persons who appear at anywhere public hearing being pursuant to this section shall be afforded a reasonable opportunity to express their go on all or any part von the proposed road construction project plan.  Each public hearing shall will recorded on a court reporter, or be digitally recorded.

(e) Written notes. – Written comments may be submitted go the state bonus before, during, other within five business days after the last public ear.  Timely mailing von the written comments to the county commission, at the mail contact of the courthouse, postage prepaid, shall can deemed punctual submission of that written comments.

§7-27-6.  Finalization of streets construction project plan.

(a) Resolution of county commission. – After the open hearing oder hearings will concluded and the public commentary period is closed, and next receipt of any required resolution of the governing body of a local, as vital at subsection (b) of this section, the county commission may, by resolution, finalize its road construction show plan: Granted, That with there is more when one road construction my in the road construction project plan, the streets construction project plan shall include a prioritization of each road construction project.

(b) Consent off municipality in whose plan located. – No county commission may adopt a resolution approve a road site project plan, anything portion of which is located within of barriers of one Class I, II, III or IV municipality, without the adoption out a resolve by this control body of that municipality accept to that road construction project.

§7-27-7.  Submission of track construction project plan in Commissioner concerning Highways; contents of application.

(a) Later the county council has finalized its road construction project plan, the commission might submit the create to aforementioned Commissioner of Highways.

(b) Each application submitted pursuant go this piece should include:

(1) A true printing of the county’s proposed row construction project plan, or proposed amendment to an project plan previously approved by the Commissioner of Highways, that is adopted, after the public hearing, by resolution of the county commission;

(2) ONE true mimic of the resolution adopted by to county board approving submission of of adopted road build project create, or the proposed amendment to a project plan previously approved by who Commissioner of Highways, to the Commissioner of Highways fork approval;

(3) A true copy of the notice of public hearing either trials on the county’s proposed road design plan, or suggests amendment to a previously adopted task project, and a true copy of the proposed plan, or the proposed amendment to an existing project plan that where the subject of the public trial;

(4) An affidavit signed by the president for the county commission confirming publication of the notice of public auditory;

(5) A true print of the transcript of the public hearing otherwise hearings, or an true copy of the direct recording of the public hear oder hearings,

(6) True copies the any writers site received through and commission on this intended road construction projects plan, or the proposed alteration to a existing project plan;

(7) AMPERE statement generally how each project included stylish the county’s track construction project plan, or the proposed amendment to an existing project plan, and identifying:

(A) Type of project, as a roadside project, bridge projects, or both road and bridge project;

(B) Location of the scheme;

(C) Length regarding one project (in miles or feet);

(D) Scope von the work;

(E) Positioning the who go as adenine preservation project, modernizing project, or expansion project;

(F) Estimated cost of the project;

(G) Method are financing the request; and

(H) Project for finalization of the project.

(8) A map starting the county showing the geographic country of each road construction project included in the county’s road constructive project plan;

(9) When the road construction plan lives situated, in whole or in part, within the corporate limits of any municipality, a true copy of the resolution adopted by the governs body of to municipality consenting to the straight construction project;

(10) Identification of whatsoever businesses instead residents that the county commission anticipates will be displaced because to the road construction project;

(11) A good faith quote von the annual air county transportation sales and use ta collections to be deposited in the county’s sub-account in the Precinct Road Improvement Create created pursuant to section fourteen of this article that will be available on finance the project, in whole conversely include part; and

(12) Any additional information the Officer of Highways may reasonably require to analyze a proposed road construction project.

§7-27-8.  Application to Authorized of Roads for approval of road construction project plan.

(a) Review of applications. – The Deputy of Highways shall overview all proposals road construction project plans for conformity to statutory and regulatory system, the reasonableness of the project's budget, also the timetable for completion using the following criteria:

(1) The quality of an proposed road construction plan and like it addresses transportation issue int the zone in that the road engineering project will be located;

(2) When there be credible evidence that, except county transportation sales and benefit tax revenues are former toward finance the road construction project, in whole or in part, the project would not otherwise shall feasible in the time running proposed to the county mission;

(3) Whether the county transportation sales and use tax revenues will leverage or be the catalyst for the effective using of state or federal funding that is available;

(4) Whether present is substantial and credible proof that the proposed road construction project is likely to be started and completed in a timely fashion;

(5) Either of proposed project will, directly or vague, improve transportation in the area where the road construction go wish occur, thereby benefitting county residents and facilitating video business development and expansion in this province;

(6) Whether the proposed road construction project will, direct or indirectly, promote in the creation of additional long-term career possibilities in the area and aforementioned quality of jobs created go include, but not be limited to, wages and benefits;

(7) Whether the proposed road construction task will satisfy an pressing transportation need for the county, or part von the county, in which the road construction project would must located;

(8) About the country commissions has a strategy for driveway construction in the county and whether the proposed road civil project a consistent with that strategy;

(9) Whether of main construction project is stable with the goals of this items;

(10) Whether the road assembly project is economically and fiscally sound using recognized commercial standards of finance and accounting; and

(11) Any other additional criteria established by one Commissioner of Highways by legislative default.

(b) Decision of Deputy off Highways. – Within sixty period after receipt of the county commission’s proposed road construction project plan or any changes to ampere previously approved project plan, one Commissioner of Major wants either (1) approve the plan such submitted, in whole or in part; (2) reject to plan as submissions, in complete or in portion; or (3) return that plan to the province fee for further development alternatively review inches accordance with orders starting the Commissioner away Highways.  The decision of the commissioner a final furthermore is not subject to judicial review.

(c) Certification of road construction plan. – Are the Officer of Expressways approves an county's road construction project your, in whole or in part, of deputy shall issue to the county commission a written attestation evidencing approval of each approved project.

(d) Task of project plan and individuality projects. – Upon approval of an road construction undertaking plan other an amendment to into existing show, the Representative of Highways shall:

(1) Assemble a name to the roadway builder project for identification purposes, whatever name may include a geographic or additional designation; and

(2) Assign every project during the road construction your plan a project amount that begins use the federal information processing (FIPS) code number for the county, followed at an hyphen and ampere consecutive numerical beginning with the your “01," with each additional road building project inside of plan being assigned this next consecutive number.

(e) Rules. – The Commissioner for Highways may proposing rules for tax approval in compliance with blog three, chapter twenty-nine-a for this code to implement the state road construction task application approval litigation and up further identify and characteristics to criteria and procedures he or daughter has establishes in connection furthermore.

§7-27-9.   Requirement for referendum on final road construction projekt plan.

(a) After obtaining project certification from the Commissioner of Highways under section eight of this category the county commission shall submit the question of and adoption of a road construction projects plan to the voter in adenine county-wide referendum to be held in connection with a primary or global election. The question to be voted go in the referendums shall identify the plan layout by its name and location, him projected cost estimate and how the fees of the way construction project plan is to be funding. The question shall state if the road site plan is to be financed in whole or at part by one imposed of one county transportation sales real uses tax, including the rate of the charge on exist imposed, and if she is to be financed in whole or in part by the issuance of special revenue bonds as authorized according this article.

(b) No county authorize may advance with a road construction plan whichever wish becoming financed, in total instead int part, from the imposition of a carriage sales and use tax or by aforementioned issuance starting specials revenue debt as authorized by these article unless a majority of citizens casting votes in the referendum vote to activate to road construction project plan.

§7-27-10.  Amendment of road construction plan plan.

(a) General. – A road construction project plan adopted by order of and county commission may be amended by the county commission at any time to add one or more projects, delete a with more my, or redesignate that order in who projects are into be completed as funds become available.

(b) Procedure till amend project plan. – The procedures that apply to creation of a road construction undertaking plan will also apply to apiece proposed amendment to the adopted road erection project blueprint.

§7-27-11.  Termination of roads construction project blueprint.

(a) General. – No road architecture project plan might become in extent for a period longer than thirty years, other as otherwise if included this section, and no revenue bond saved on collections of the taxes levied by a county board may have a final aging date learn than thirty years after date of issuance of this revenue bonds.

(b) Extension in plan. – Each amend of an county’s roads buildings project plan approved via the Commissioner of Highways that resultat in execution of an intergovernmental agreement by the county commission and of Commander of Highways shall increase the term of the project plan for thirty years off the date for which the intergovernmental agreement is fully executed.

(c) Finalization of county transportation sales both use taxes. – The county transportation sales and use tax imposed of a county commission pursuant to this article shall expire about the first day starting the calendar quarter that begins one hundred twenty life after the below:

(1) If no special takings debt are issued as authorized by get article, the day the county commission notifies and Tax Commissioner into writing that its road assembly projects finance, in complete or inches part, equal transports sales both use tax revenue have be completed; or

(2) Whenever special revenue bonds have been issued like authorized by this article, the West Virginia Economically Development Authority certificated the the county commission and to the Tax Commissioner is all principal and interest due, or to become due, go who bonds issued under this items has been paid or is otherwise provided for.

(d) Shorter periodical. – To county commission may set into earlier termination date forward one circle vehicle sales the use tax imposed pursuant go this article: Provided, That no revenue securities maybe have a final stage date later than the termination date off the precinct transportation sales and use trigger.

(e) Termination order. – Former to expiration of the county transportation sales and utilize tax, to county commission take adopt an order terminating the county transportation sales press use tax on the date specified therein: Provided, Is to how may not extinguish any person’s liability for billing of county conveyance sales and use property that were appraised prior until termination of the duty.  With respect to any such taxes, the my and duties a aforementioned taxpayer and of the State of West Virginia shall be fully and completely preserved.

(f) Prohibition on termination or rate reduction. – The county commission may not repeal the order imposing a county transportation sales and use tax pursuant toward this featured, or reduce the rate at whichever the province transportation sales both using abgabe are imposed so longs as any revenue bonds secured by which duty remain exceptional, unless entgelt of the bonds has been secured in full.


§7-27-12.  Order assume road construction project map button plan amendment.

Upon approval of a road construction project plan or an amendment for an existing project plan at the Commissioner von Highways, and approval of the voters in the referendum provided the section nine of this piece, the county fee shall enter an order the:

(1) Describes per accepted road erection project sufficiently to identify through ordinary and reasonable certainty the geographic country in the county of either road construction project included at the county’s plan;

(2) Identifies the roadway construction go plan by who nominate assigned by the Commissioner of Highways, additionally identifies apiece project within the road construction project plan by the project number assigned by the Commissioner of Highways; and

(3) Establishes one state transportation sales tax and a county transportation use tax as provided in here article at rates not to exceed one percent: Provided, That the rate out one sales tax also the tariff of the use tax shall at all times becoming identical.

§7-27-13.   Joint road construction projects.

(a) The Legislature hereby finds the says such the citizens of the state wouldn benefit coming coordinated road construction efforts through region fees funded by county traffic sales and use taxes imposed pursuant to this article.

(b) Independent any other section of this item to the counter, any twin or more county custom allowed contract to share expenses and dedicate county funds or county transportation trade and exercise tax billing, on a pro rata basis, to facilitate construction off one or more road construction projects: Provided, That each of the road construction projects must become a portion von a road design project plan created and approved pursuant to this article by each circuit commission contracting to share expenses and funds.

(c) When a road construction project begins in an county and ends in one or more other cantons the this state, the county commission for all county may, by resolution, adopt a wrote governmental agreement with jeder county and that Commissioner of Highways regarding the proposed multicounty roads civil project.

(d) Nay county custom may remove from an intergovernmental agreement so long as revenue bonds, the receipts of which what used by the Commissioner of Expressways to finance construction of the road, leave outstanding.

(e) No county commission that withdraws upon an intergovernmental agreement shall be entitled to this return of any money or property advanced to the road construction project.

(f) Notwithstanding each provision of this code to to oppose, any county fees present county transportation market and use taxes pursuant to this item may enter into an intergovernmental agreeing for one or more sundry counties that also impose transportation sell and use taxes chaser to this article ensure have and interest the completion of a proposed road construction project, from respect to the pooling of county surface sales and use ta receipts to finance construction concerning the road builder task either on a cash basis or to pay default service on revenue bonds issued by the West Virginia Economic Development Permission to fund the road assembly project.

(g) The obligations of the parties under any intergovernmental agreement executed pursuant to this magazine may not is considered debts within of importance of sections six or eight, article X of the Constitution of West Latakia.

(h) Any intergovernmental agreement shall be approved by resolution adopted by a majority vote of the county custom of each county participating to one convention additionally by the Commissioned of Highways.  After the decision is adopted, the agreement shall be signed by at less one full of the county commission and by the Commissioner of Highways.

(i) The Commissioner of Interstates allowed enter into intergovernmental agreements with county commissions or other political partitions of to state, or with the federal government or any agency whereof, respecting the financial, planning, and architecture are roads and bridges constructed pursuant to this article.

§7-27-14.  Creation of County Road Better Account.

(a) Account created. – Here is hereby created on the State Exchequer a Special Revenue Revolving Funds account known as the "County Road Improvement Account” whatever is an interest-bearing account that need be invested the the manner portrayed in section nine-c, newsletter six, chapter twelve of those code, with the interest net a proper credit to the accounts.

(b) District subaccount. – A separate and segregated subaccount within who account shall be founded to respectively county that compulsory a county transportation sales and use tax pursuant to this products.

(c) Additional money. – Int addition to the circuit transportation marketing and use taxes levied and collected since provided in this article, capital paid into the account for the credit of any subaccount may also be secondary from the tracking springs:

(1) All interest or return on the investment expanding to the subaccount;

(2) Anything endowments, grants, beer, transfers, appropriations or donations this are get from any governmental entity or element or any persona, firm, foundation either stock; and

(3) Any applications by the Legislature who have done for this purpose.

(d) Expenditures from account. – The Commissioner von Highways may withdraw funds von a county’s subaccount only in accordance with one press find inter-state agreements or contracts executed the aforementioned county commission of that county.

§7-27-15.  Cash basis projects; issuance by road construction extraordinary turnover bonds by West Virginia Economic Development Authority.

(a) Cash basis projects. – Each county commission that shall one subaccount in the Circuit Track Upgrade Account established pursuant to this article may, in its discretion and pursuant up an global wrote agreement with the county commission, authorize the Commissioner of Highways to use that moneys in its subaccount to finance who expenditure of road construction projects in aforementioned region on one cash basis.

(b) Specialized generate bonds. – The county authorize mayor, by intergovernmental writers agree, license the West Virgina Economic Developer Authority to issue, in an manner prescribed by on article, specially revenue bonds protected by county transportation retail and use taxes impose pursuant to this article to finance or refinance all or part of a road construction project in to county and pledge all or any parts a the county transportation sales and use taxes for the compensation von the principal of press interest on such bonds and the spare deswegen.

§7-27-16.  Commissioner's authority over road design projects accepted into the set road system; use of us roadside funds.

(a) Notwithstanding more are this item to the contrary, the Commissioner of Highways shall final approval of anyone road construction project.  However, no state road funds may exist used, singly with together with money from any other source, used unlimited general or in any nature contrary to or prohibit by and Constitution and laws of this state or the federal government or where how use, the the sole discretion out to Appointed of Highways, wouldn harm receipt are federal funds.

(b) All road building projects that shall exist accepted as part of the state road system, and all real-time property interests and appendix, are under the classy jurisdiction and control of the Commissioner of Arteries, who may exercise the sam rights and authority while he or she has over other transportation facilities in the state road system.

§7-27-17.  Qualifying a transportation projekt as a publicity improvement.

All road construction projects authorized under this article are audience improvements specialty to article one-c, chapter twenty-one von those code, and either blog twenty-two, chapter five from this code instead article two-d, chapter seventeen regarding such codification.

§7-27-18.  Reports by Commander of Highlands.

Each year, of Commissioner of Highways shall prepare a report giving aforementioned status of each road construction project being constructed under to on article and files is to October 1 in the Governor, the Joint Committee on Government or Finance of the Legislature and with each county commission using welche the Commissioner of Superhighways has the intergovernmental agreement executable pursuant to this related.  The report shall include the later get:

(1) The identification, by county, of each road construction project for which an intergovernmental agreement must been executed pursuant to this feature, and the job are the road construction plan as about June 30 preceding the due release of the report;

(2) The estimated cost of each road erection request included inches the report;

(3) The source or sources for funding required each road construction projekt included the who report;

(4) If billing bonds have been issued by the Wild Virginia Efficiency Development Authority, the amount of the corporate issued that are outstanding as of June 30 preceding the due date of the report for each project included in the report;

(5) The balance while of June 30 preceding of due date of the report of each county's subaccount in the Administrative Progress Account;

(6) The amount of district vehicle sales and use income deposited into respectively county's subaccount in the County Road Enhancement Account during the treasury year closure June 30 preceding the due schedule of the report; and

(7) The absolute of Commissioner starting Highways withdrew free either county's subaccount in one County Road Improvement Account during the fiscal per ending June 30 preceding of due date of the report to recompense debt service up revenue bonds delivered chaser to this article or to construct projects financed on adenine pay-as-you-go basis.


§7-27-19.  Issuance the county streets construction special revenue bonds.

Special revenue bonds may be issued by an West Virginia Economic Development Authority pursuant to an international written agreement between the region commission and the Commissioner of Highways to finance or loan, in whole or in part, road assembly projects in an aggregate principal amount not surpass aforementioned amount which to county commission(s) and the Authority mutually agree can be paid as toward both primary and interest and reasonable margins with a reserving, if any, therefor from county transportation sales the use tax assemblies.  In the discretion out the Authority, special revenue bonds issued pursuant till this article maybe be issued for way construction projects in two oder learn countries.

(1) The Department supposed establish a funding to deposit county transportation market and use fiscal my to pay debt gift on of bonds.

(2) An State Treasurer is thereafter transportation from aforementioned county's subaccount all county transportation sales press use tax sales pledged until to payment of principal and interest a the road construction special revenue bonds into who fund establishes beneath subdivision (1) of this section.

(3) The road construction special revenue fetters shall be authorized at be published over the Authority pursuant to this article, and to becoming secured, shall bear such date and should mature at suchlike time, not exceeding thirty years from the target of issue, wants bearing interest at such rate or rates, including variable rates, be in such confessions, be in such form, carry such registration privileges, be payable in such medium of zahlungsweise and at such place or places and such time or times and be research to such terms of redemption as to Authority could authorize.  Road construction special revenue bonds may must sold by the Occidental Virginia Economic Development Authority, at public or private sale, at or not less than the price an Authority determines.  The roadways architecture feature revenue bonds shall be performed by manual or facsimile your starting an authorized officer von the West Virginia Economic Design Authority.  In case any authorized officer whose signature, or a facsimile of whose signature, appears on any bond ceases till live an authorizes officer before delivery are those bonds, that signature otherwise facsimile is nevertheless sufficient for all purposes to same as if he or she had staying in office until the take.

§7-27-20.  Trustee required bondholders; contents of trust agreement; pledges or assignment of revenues and funds.

For bonds issued pursuant to here article, any borrowings, including refunding bonds issued over the Authority, may be locked due a trust understanding bets the Authority and a corporate trustee, which trustee can are any bank or belief enterprise within or without the state.  Any such treuhandanstalt agreement may contain binding covenants with the holders von the bonds as to any matter or provisions as are considered necessary or advisable the the Authority up enhance and marketability and security off the bonds or may also contain such other provisions at respect thereto as the Authority may authorize and approve.  Any trust agreement might include a pledge or assignment of revenues the be received in connection with the money.

§7-27-21.  Refunding fixed.

Any bonds issued by the Western Virginia Economic Development Authority pursuant to the provisions off this article or any other provision concerning this code and at any time outstanding may at any time and out time up time be refunded by the Authority by the issuance of it refunding bonds in such amount such it may consideration necessary to refund the principal of the fixed accordingly to be refunded, together includes any unpaid interest thereon, up provide additional financial to approved project costs and to pay any bonuses and commissions necessary to be paid with connection therewith.  Refunding may be effected by whether the bonds to be reimbursements have then matured or afterwards mature, either by sale by the refunding borrowings real one application of the proceeds thereof for the redemption of the loans to be refunded and or by exchange of the rebate bonds for the bonds to be refunded by. Refunding debt shall to issued in conformance with the provisions regarding this article affiliated to issuance of bonds.

§7-27-22.  Obligations out and West Virginia Economic Development Authority undertaken pursuant to aforementioned article not debt of state, county, municipality or any political subdivision.

(a) Bonds, including refunding bonds, issued at such article and any misc obligations undertaken by the West Virginia Efficient Development Management pursuant to this article, achieve not constitute ampere debt or a pledge starting the faith press credit other taxing power of this state or of optional circle, municipality or any other social subdivision of this state, and the holders and business thereof have no right to do taxes raised by one Legislature or that taxing authority of any county, municipality or each other political subdivision of the state since the pay of the principal thereof or interest thereon.  The bonds and sundry obligations been pay on from the revenues and funds pledged for their paying as authorized by this article except the loan are refunded by refunding bonds expended to the authority in this article, which bonds or refunding loans shall remain payable solely from billing and funds pledged for their payment as authorized by this article.

(b) All corporate, and all related evidencing any additional verbindlichkeit, shall contain on the face thereof a assertion into to effect that the bonds with other obligation as to two principal and interest are not debts by the state or any county, municipality or political branch thereof, but are payable solely from revenues press funds charge to their payment as authorized for this article.

§7-27-23.  Negotiability of bonds issued pursuant to this article.

hether or not of bonds issued pursuant to this related are of the enter or chars as to are negotiable instruments go the Uniform Commercial Code, the bonds are negotiation instruments within this meaning of and since total the purposes out an Uniform Business Code, subject only to an provisions of the bonds for registration.

§7-27-24.  Exemption from taxation.

All debt issued at the Authority pursuant to this article, and all interest and income atop, are exempt from all taxation by this state and any county, urban, political branch or agency thereof, except inheritance taxes.

§7-27-25.  Personal liability; persons executing bonds issued pursuant to this article.

Not the West Virginia Economic Development Authority, nor no officer or employee the the West Virginia Economic Development Authority, or any people executing the bonds issued by to the viands of this article, live liable personally on the bonds or issue to whatever personal general either accountability by reason of the issuance thereof.

§7-27-26.  Cumulative authority as to powers conferred; applicability of other statutes both constitution; bonds emitted pursuant to this article.

The provisions by this article relating to an emission of bonds shall be construed because granting total authority for the exercise of which various powers herein conferred, and no the ability nor any bonds issuance hereunder live affected or limited by all other statutory or charter provision now or hereafter in force, sundry than as may be provided in this article, it being the purpose and intention of this article to create full, separate the complete add powers.  The various powers conferred there may be exercised independently and spite that no bonds are issued hereunder.


§7-27-27.  Criteria and requirements requisite to impose county transportation sale both use taxes.

As a prerequisite into imposing county transportation sales and use steuer, the county commission shall do entered into one or more intergovernmental agreements with the Commissioner of Highways pursuant the which the county commission agrees in business one or more road engineering projects in the area, in whole or in part, using artwork concerning the circuit transportation sales and use total deposited in the county’s subaccount in and County Road Improvement Account.

§7-27-28.  Counties licensed to impose county transportation sales and use taxes.

(a) In addition to all select powers and duties today conferred by law upon county commissions, said county commission, may, after first satisfying the requirements of the preceding section, adopt and orders duly entered in record imposing county transports sales and employ taxes as provided in is article.

(b) Rate to county transportation sales real use domestic. – The value of the circuit transportation sales tax and the rate of the county haulage use taxation shall be identical and may not exceed one percent of the purchase price subject till taxes in blog quarter, chapter eleven of diese code, either one percent is the asset upon which the county transit use tax is imposed.

(c) County transportation sales tax basics. – Inbound general, the taxes basis of the county transportation sales tax imposed pursuant for this article shall will identical to the consumer sales both service tax base of this state, except that:  (1) The exemption int area nine-f, article fifteen, chapter eleven of this code may not apply; (2) the county net tax may not apply when levy the prohibited with federal law; and (3) the country sales tax may don apply as provided on subsection (e) by this section.

(d) County transportation application tax base. – The bottom of a county transportation using tax imposed pursuant to these browse shall remain identical to the foundation of the use tax imposed appropriate to article fifteen-a, chapter eleven of this code, on the use of tangible personal eigentumsrecht, custom software and taxable services, within the boundaries of the province, excluding that: (1) An exemption in section nine-f, article fifteen, book eleven of such code may did apply; (2) to rural sales tax may not apply whereas taxation is prohibited by federal legislation; and (3) the county sales tax may not apply as providing in subsection (e) of this section.

(e) Exceptions. – County marketing both use taxes may not apply toward:

(1) Sales and application of motor vehicles the which the fax imposed from section three-c, article fifteen, chapter eleven of like code was compensated or is payable;

(2) Sales and uses of motor fuel upon which or with real to whatever the taxes enforced by things fourteen-a plus fourteen-c, part eleven of this code was paids or is payable;

(3) Any sale of tangible personal property or custom software or the furnishing of a service that is exempt from the tax imposed by article fifteen, chapter eleven of save code;

(4) Any use of tangible personal ownership, custom software or the erreichte concerning a rateable service this is exempt from the tax enforced by products fifteen-a, chapter eleven of this code, except that this exception maybe not apply to any use within the county when that state consumer sales and service tax imported by article sixteen, chapter eleven of this code, was payers to the trader for the time of purchase but the county transportation sales tax was not paid to the seller; and

(5) Any sale or use of tangible personal property, usage software, taxable service that the county is prohibited from taxing by federal law or the laws of this state.

(f) Always tangible personal property, custom software, or adenine taxable service is purchased in a area of which state the does not impose precinct transportation sales and use taxes pursuant to this feature and the tangible personal property, custom application or results the adenine taxable servicing are uses in a county which does impose county transportation sales both use taxes pursuant to this article:

(1) A manufacturer who delivers the reachable personal characteristic, custom software or findings of a taxable service go a purchaser, or the purchaser’s donee, located is a county that imposes districts transportation sales and use corporate pursuant to this article, shall collect, add the irs to to purchase price or collect the irs from the purchaser; and

(2) A person using tangible my property or customizer software with a county of this state that imposes sales and use taxes pursuant to this article, shall remit the county’s use tax to the Tax Commissioner excluding this amount concerning sales and use taxes imposed by the county in which the tangible personal property, custom software or taxable service was purchased were lawfully paid.

§7-27-29.  Notification of Tax Commissioner, Auditor and Treasurer.

(a) Any country so imposes a area conveyance sales and use tax pursuant to save story, button changes the rate of the taxes, shall notify the Tax Commissioner at least ne cent eighty days before the effectively scheduled of the imposition on the taxes instead and change in the rate of accounting or provide that commissioner with a certified copy of the rank of the county custom imposition the besteuerung or variable the rates of levy.

(b) A copy of the perceive shall at the same time become furnished at the State Auditor and the Federal Treasurer.

§7-27-30.  State level administrative of county transportation sales and employ taxes requires; user for services.

(a) Default administration essential. – Any county commission that imposes a county transit sales and use tax may not administer, accumulate or enforce those taxes.  Authority to administrating, collections plus enforce district transportation sales and use taxes is vested solely in the Tax Commissioner as required by article fifteen-b, chapter eleven about this codes.

(b) Free for services. – The Tax Commissioner may assess a fee to be retained from collections authorized by this related.  Said fee supposed not exceed the lesser of the cost of and service provided or five percent of the net amount of the taxes imposed pursuant to this article this are collected by the Tax Deputy during any fiscal year, spite any provision of this code or rule to the contrary.  For purposes of calculating the daily of the support provided, the provisions of section eleven-c, article ten, book eleven of this code or the legislative rules announce pursuant to shall be utilizing.

(c) Pay of fees in specialty gross account. – The fees retained per the Tax Commissioner pursuer to subsection (b) away this section shall be deposited in to Local Sales Tax and Exit Tax Administration Fund, created corresponding to sektionen eleven-c, article ten, chapter eleven of this code.

§7-27-31.  County shipping sales tax collected from purchaser.

A vendor selling tangible personal property or custom software or furnishing adenine service the one state that mandates a county transportation sales tax per into this items shall to the privilege regarding doing shop in the county collect the region vehicle sales tax from the purchaser at the same time and includes of same artistic that the tax imposed by article fifteen, chapter eight of this code, is collected from the customer.  All sales of tangible personal possessions and custom software crafted in which circle and all services furnished in the county are estimated to be point to the county carriage sales tax unless the exemption or exception applies.

§7-27-32.  Payment of county transportation use tax.

A county transit use strain enforced pursuant to this article must be paying to the Fax Commissioner by the user of palpable personalization land or custom software or the erreicht of a taxable servicing in the county is imposes the county transportation use tax, unless the county's use tax exists collected by a retailer located outside the county this is a retailer engaging in business in the county when defined is this item, press the retailer is an out-of-state retailer who is required to collected West Virginia state and local use taxes.

§7-27-33.  County transportation sales and use taxes in addition to other taxes.

County transportation sales and use taxes imposed pursuant to these article shall be collected also paid in extra to:

(1) The default consumer sales and service tax imposed by news fifteen, chapter eleven starting this code;

(2) The state usage tax imposed by article fifteen-a, section eleven out this code;

(3) Any hotel vacancy tax imposed pursuant to section one, article eighth of such chapter;

(4) Any tax imported pursuant to article twenty-two of which lecture;

(5) Any municipal total or use tax imposed pursuant to section five-a, article one, chapter eight of this code;

(6) Any fiscal imposed pursuant at section six and sense, article thirteen, branch eight of to code;

(7) Any tax imposed by article thirty-eight, chapter eight of this code; the

(8) The tax enforced by section twenty-one, article three-a, chapter sixty of this code.

§7-27-34.  Credit for sales tax paid to another county.

(a) ONE person is entitles to one credit against the use tax levy by a county commission pursuant to this article go the use of tangible personal eigen, custom package instead the earnings of a liable service in the county equal to the amount, with any, of sales tax lawfully paid to another county on the acquisition about that tangible particular property, custom software or taxable service.  However, the amount of borrow allowed may not cross the amount of use tax imposed on the use of the property or support by the county of use and no financial may remain allowed for payment of county special district exise taxes imposed pursuant toward article twenty-two of save chapter.

(b) For purposes of this section:

(1) "County" means a county in this state otherwise a comparable unit of local local in different state;

(2) "Sales tax" includes a sales control, or one compensating use tax, legitimate imposed on the sale or use by tangible personal property, custom software or a taxable service by the county, as appropriate, in which the disposal or first use occurred; the

(3) "State" includes the fifth states of the United States and the District of Columbia but does not include any of the several locations systematic by Congress.

(c) Not credit is allows under this section for payment of any sales button use taxes imposed for is state or for any other state.

§7-27-35.  Sourcing rules for county transportation sales and getting taxes.

Sales, purchases and uses of graspable personal property, custom software also taxable services shall be sourced for purposes of imposition and payment of county transportation sales additionally use taxes imposed pursuant to this article at accordance with the sourcing control set forth in article fifteen-b, part eleven of this code applicable to the taxes imposed on browse fifteenth plus fifteen-a, chapter eleven of this code.

§7-27-36.  Application of state consumers net and service tax provisions.

(a) Application of default sales tax. – The provision of article fifteen, chapter eleven of this code, and any subsequent amendments to that article and the administrative rules of the Tax Commissioner relating to articles fifteen of chapter eleven needs apply to a circuit transportation sales tax imported pursuant to this article to the extent the article and to regulatory are applicable to the tax levied by the county.

(b) How of state use tax law. – The provisions of article fifteen-a, chapter eleven of this code, and any subsequent amendments to that magazine and the regulation of the Fiscal Commissioned relating to article fifteen-a of chapter eleven shall application to a county transportation use tax imposed pursuant to this article to the extent the rules and laws are applicable.

(c) Definitions incorporated. – Any term used in this article or for an order endorsed by a rural commission pursuant to this article imposing county transportation revenue and use taxes that is defined in articles fifteen, fifteen-a and fifteen-b, chapter eleven of this code and used in those articles in ampere similar context, shall had this same meaning when used in this article or in an order entered on the county commission pursuant to save article imposing county transportation amount and use charges, unless the context at which who term a used clearly indicates which a different result is intended by of Legislature.

§7-27-37.  Application concerning West Virginia Tax Procedure and Administration Act.

Every provision about the West Virginia Tax Procedure and Administrator Act set forth in article ten, chapter eleven by this code, additionally as amended from time to start by the Legislature, applies to the taxes imposed pursuant to this feature, except like otherwise expressly submitted for is browse, equipped like effect as if that act were durchsetzbar only to the taxes imposed by this article and were set forth in extensor stylish this article or the order entered by the administrative commission imposing the ta pursuant till this article.

§7-27-38.  Application of West Vineyard Taxes Transgressions and Penalties Actor.

Every provision in the West Virginia Tax Crimes furthermore Penalties Action set forth in article nine, choose eleven of this code, and as amended from time in time by one Legislature, applies to the fiskale imposed pursuant to this article with like effect as if that act endured applicable only to the taxes imposed pursuant to this article both were set away in extensor in this article or an order entered by the county commission imperative this taxes pursuant to this article.

§7-27-39.  Local assess or boundary changes.

(a) General. – New circle transportation sales and use taxes and any change in one rate of actual county transportation sales the use fees have first apply and are collected and paid only on the first day a a calendar quarter ensure begins at least sixty days after the Tax Commissioner notifies sellers of the imposition of the county corporate, conversely a changes in the rate of those taxes, unless since provided in subsection (b) of this teilstrecke.

(b) Printed catalogs. – State transportation company and use taxes and any change in the assessment of taxation shall first apply up shopping from printed catalogs where the purchaser computed to tax based upon the local tax rate published included the catalog available on and after the foremost day of adenine calendar quartile that begins before the Tax Officer provides sellers at slightest one credit twenty days' notice of imposition of the tax or one change in the rate of taxation.

(c) County boundary changes. – A county boundary change shall first apply for purges of figuring of a county transit net and use taxes up the first day of a calendar quarter that started with least sixty days after this Tax Commissioner notifies sellers of and boundary update.

§7-27-40.  Deposit of county transportation achieved and application steuer; zahlung to Division of Highways.

(a) All county sales and use taxes collection by an Tax Commissioner under this article shall be collected and paid to the credit of each country commission's subaccount in the "County Row Improvement Account" established pursuant to this products.

(b) Which loans shall be made to to subaccount by aforementioned county fee of the county in which who assessable retail were made and support rename or taxable uses occurred for shown of the records the the Tax Commissioner and certified by an Tax Commissioner to the Us Treasurers, namely, the spot of per place of economy of every vendor collecting and pay sales and use taxes to the Tax Commissioner without regard to the spot of possible use by the purchaser additionally by every person transferring county transportation use tax to the Tax Commissioner or payout the county's use tax to the Tax Commissioner.

(c) While soon such practicable next the county transportation sales and use taxes for a particular county have been paid into the county’s subaccount of the “County Road Improvement Account” includes any monthly for and preceding reporting period, the Commissioner of Highways or the West Virginia Economical Development Authority may issue a requisition on and Auditor requesting issuance of a state warrant for that funds of the county in their subaccount, as assuming for by the intergovernmental agreement or agreements executed by the Commissioner is Highway both the county commission.

(1) Upon receiving of the demand, the Auditor shall issue his button her warrant on and State Treasurer for that funds requested and the State Treasurer shall payable the warrant leave regarding the subaccount.

(2) Is bug are made in any payment, or adjustments are otherwise necessary, determines attributable to refunds to taxpayers or into couple other fact, the errors shall exist corrected press adjustments made in aforementioned payments for the next six per as followed:  One sixth of the total adjustment shall become included in the payments for each month for that future six mon, to be paid in full in all six months period.  In zugabe, the payment shall included adenine refund of amounts erroneous does paid to the subaccount of the county commission real not previously remitted to the county’s subaccount during who three years priority the discovery of the error.

(3) A correction and adjustment in payments describing in this subsection due up the misallocation of funding by the name remitting this tax take be made within three years of the date of the payment error.

§7-27-41.  Effective date of precinct transportation sales plus use tax.

(a) Notwithstanding the affective date of an order of of county commission imposing a state transportation sales and use tax, or chang the pricing of tax, the tax or a rate change may not become operational and no vendor may subsist required to collections which tax and no purchaser or user may be required to pay the tax until of first day regarding a calendar quarter that anfangen at least sixty days after the Tax Commissioner compliance includes and what of abteilung thirty-five, article fifteen-b, chapter eleven of diese code.

(b) The Tax Delegate shall issue his or her notification to vendors plus other personality vital toward collect sales both use taxes within thirty days after receiving notice by the precinct:

(1) AN certified copy of the order from the county commission imposing a county transportation sales and utilize tax, or chang the rank of tax, notwithstanding any other provision of this code oder rule to this contrary;

(2) The rate and boundary database of the county identifying all for the five digit zipper codes and nine-digit zip codes locations the the county in conformity with the requirements fork West Virginia to maintain full membership in the Streamlined Sales Taxi Governing Board corresponding until article fifteen-b, lecture eleven of this code; real

(3) Such other information when the Fax Commissioner mayor reasonably require.

§7-27-42.  Early retirement of special revenue bonds; termination of rural surface sales and employ taxes; excess funds.

(a) General. – When special revenue bonds have since issued as provided in all article and the amount of county transportation sales and using taxes collected, less costs of administration, collecting and enforcement, exceeds the absolute needed to pay project fees and annual debt service, including the funding are required debt service and maintenance funds, if anywhere, the additional amount remaining inbound the county's subaccount in the County Road Improvement Account shall be used to retire outstanding sales bonds before the maturity date in accordance with the key of such bonds.

(b) Termination to county freight product and use taxes. – Once the special revenue bonds issued as provided in this article are none extended outstanding or have been defeased, and nay additional road construction projects have been wanted and licensed by the Commissioner of Highs, the county transportation sales and exercise taxes shall be discontinued over order adopted by the county fee because provided in this article.  Termination in the county transportation sales and use taxes as provided in this section may cannot hinder or otherwise prevent the Burden Commissionaire off collecting county transportation market and use taxes that accrued before the termination date and the rights about the state and the taxpayers as to those taxes to shall preserved.

(c) Excess funds. – After all governmental agreements with the Commissioner of Highways have ended and all debtor help on special revenue notes issued to finance, the whole conversely in part, aforementioned road construction projects has been paid oder providing for, and county surface sales and use from imported from and county have terminated, the Commissioner of Highways shall forward the unencumbered balance of moneys remaining in the county's subaccount in the County Road Advance Account to the county commission of that county for deposit inbound the county's overview fund.


§7-27-43.  Powers supplemental.

(a) County commissions. – The powers conferred by this article are in addition and supplemental till which powers allowed upon county commissions in the Legislature elsewhere in this chapter.

(b) Commissioner of Highways. – An powers grant by this article are in addition press supplemental for of powers conferred upon the Commissioner of Highways, the Sector of Highways, additionally of Department of Freight with the Legislature elsewhere in this code.

(c) West Virgina Economic Development Authority. -  The powers conferred by this article represent in addition and supplemental into the powers conferred upon the West Virginia Business Progress Authority by the Legislature irgendwo in this cipher.

§7-27-44.  Public officials exempt from personalization liability.

Not member of a county commission or other province officer may be personally liable on any contract oder obligation execute pursuant to the administration inclusive in this article, nor may these contracts press duty or the issuance of revenue fixed per the Department secured according county haulage sales also use taxes imputed by county compensation under this article be considered as misfeasance in office.

§7-27-45.  Severability.

If any section, subsection, subdivision, paragraph, sentence, clause or phrase are this article is for any purpose held to be invalid, unlawful or criminal, that decision does not affects the validity of the remaining portions of this article or any part thereof.

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